This article discusses the use of legitimacy theory to explain social and environmental accounting disclosures in corporate field. It explores the advantages and disadvantages of using legitimacy theory and highlights the need for a coherent framework. The article also mentions the role of corporate social responsibility (CSR) in proving legitimacy and the potential for manipulation of CSR reporting.

Reflection 2 - Discussion Essay

Write a one page reflection summarising the motivation behind social and environmental accounting disclosures using legitimacy theory.

This article discusses the use of legitimacy theory to explain social and environmental accounting disclosures in corporate field.

Social and Environmental Accounting Disclosures

This article discusses legitimacy theory and voluntary disclosure requirements for CSR reporting. It also compares CSR reporting in annual reports of AGL Limited for year 2015 and 2017. Additionally, it explores CSR reporting on AGL Energy Limited's corporate website.

Hartpury University and Hartpury College

Corporate Social and Responsibility (CSR)

Accounting Review

AF3U97 - Implementation of the Environmental Disclosure Assignment, Australian publicly listed companies need to disclose their exposure to specific economic and environmental along with social sustainability risks under the newly incorporated corporate governance guidelines. The ASX Corporate Council has undertaken the new non-financial risk disclosure norms in the first instance since the global financial crisis. The newly incorporated disclosure and guidelines are to focus on the disclosure and transparency of corporates. Earlier there have been several risks identified in the auditing process. The majority of ASX companies produce sustainability reports, which account for 95% of the top 250 listed companies.

Cavite State University

Political Science

AF3U97 - Implementation of the Environmental Disclosure

Individual Assignment

This presentation discusses the CSR issue in Blackmores, an Australian health company, regarding the illegal sale of health supplements with prescription drugs. It explores the impact of CSR disclosures on the company's social responsibility and provides recommendations for improving CSR reporting.

CSR Issue in Blackmores

Presentation

The research proposal discusses the importance of environmental disclosures in corporate reports and how it affects the stakeholders. It draws attention to the environmental issues that companies are facing and how they can contribute to protecting the environment. The research also highlights the importance of societal and economic rules and how companies need to follow them to get validation from stakeholders. The methodology that could test the proposition is also discussed.

Importance of Environmental Disclosures in Corporate Reports

The report evaluates the CSR disclosures developed by Woolworths Group for addressing the CSR issue of its liquor retailing and negatively impacting the wildlife and use of child labor. It analyzes the effectiveness of CSR disclosures in addressing the identified issues using stakeholder and legitimacy theory.

Social and Environmental Accounting Disclosures

End of preview

Corporate Social and Responsibility (CSR)

AF3U97 - Implementation of the Environmental Disclosure

CSR Issue in Blackmores

Importance of Environmental Disclosures in Corporate Reports

Evaluation of CSR Disclosures by Woolworths Group

Social Framework of Business Activities

Social and Environmental Accounting Disclosures

End of preview

Corporate Social and Responsibility (CSR)lg...

AF3U97 - Implementation of the Environmental Disclosurelg...

CSR Issue in Blackmoreslg...

Importance of Environmental Disclosures in Corporate Reportslg...

Evaluation of CSR Disclosures by Woolworths Grouplg...

Social Framework of Business Activitieslg...

Corporate Social and Responsibility (CSR)

AF3U97 - Implementation of the Environmental Disclosure

CSR Issue in Blackmores

Importance of Environmental Disclosures in Corporate Reports

Evaluation of CSR Disclosures by Woolworths Group

Social Framework of Business Activities